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Amend Taxes 2010

Amend taxes 2010 It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors.
Amend taxes 2010 Generally, you must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment tax on wages paid to an employee. You do not generally have to withhold or pay any taxes on payments to independent contractors.
Amend taxes 2010 Select the Scenario that Applies to You:
Amend taxes 2010 I am an independent contractor or in business for myself
Amend taxes 2010 If you are a business owner or contractor who provides services to other businesses, then you are generally considered self-employed. For more information on your tax obligations if you are self-employed (an independent contractor), see our Self-Employed Tax Center.
Amend taxes 2010 I hire or contract with individuals to provide services to my business
Amend taxes 2010 If you are a business owner hiring or contracting with other individuals to provide services, you must determine whether the individuals providing services are employees or independent contractors. Follow the rest of this page to find out more about this topic and what your responsibilities are.
Amend taxes 2010 Determining Whether the Individuals Providing Services are Employees or Independent Contractors
Amend taxes 2010 Before you can determine how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services. The person performing the services may be -
Amend taxes 2010 An independent contractor
Amend taxes 2010 An employee (common-law employee)
Amend taxes 2010 A statutory employee
Amend taxes 2010 A statutory nonemployee
Amend taxes 2010 In determining whether the person providing service is an employee or an independent contractor, all information that provides evidence of the degree of control and independence must be considered.
Amend taxes 2010 Common Law Rules
Amend taxes 2010 Facts that provide evidence of the degree of control and independence fall into three categories:
Amend taxes 2010 Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job?
Amend taxes 2010 Financial: Are the business aspects of the worker’s job controlled by the payer? (these include things like how worker is paid, whether expenses are reimbursed, who provides tools/supplies, etc.)
Amend taxes 2010 Type of Relationship: Are there written contracts or employee type benefits (i.e. pension plan, insurance, vacation pay, etc.)? Will the relationship continue and is the work performed a key aspect of the business?
Amend taxes 2010 Businesses must weigh all these factors when determining whether a worker is an employee or independent contractor. Some factors may indicate that the worker is an employee, while other factors indicate that the worker is an independent contractor. There is no “magic” or set number of factors that “makes” the worker an employee or an independent contractor, and no one factor stands alone in making this determination. Also, factors which are relevant in one situation may not be relevant in another.
Amend taxes 2010 The keys are to look at the entire relationship, consider the degree or extent of the right to direct and control, and finally, to document each of the factors used in coming up with the determination.
Amend taxes 2010 Form SS-8
Amend taxes 2010 If, after reviewing the three categories of evidence, it is still unclear whether a worker is an employee or an independent contractor, Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (PDF) can be filed with the IRS. The form may be filed by either the business or the worker. The IRS will review the facts and circumstances and officially determine the worker’s status.
Amend taxes 2010 Be aware that it can take at least six months to get a determination, but a business that continually hires the same types of workers to perform particular services may want to consider filing the Form SS-8 (PDF).
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Understanding Your CP3219B Notice

This Statutory Notice of Deficiency notifies you of the IRS’s intent to assess a tax deficiency and informs you of your right to petition the United States Tax Court to dispute the proposed adjustments.

What you need to do immediately

Review this notice and compare our changes to the information on your tax return. On previous notices we asked you to verify the income, credits, and deductions reported on your tax return because they’re different from the information we received from other sources. You didn't provide any further information to us.

If you agree with the changes, complete the Form 4089, Notice of Deficiency - Waiver, sign and return it in order to limit additional interest charges.

If you don't send a payment with Form 4089, we will send a bill for the amount due with any interest and applicable penalties.

Mail any additional information you have to us immediately. Attach this letter to your correspondence to help us identify your case. Keep a copy for your records. Our consideration won't extend the deadline to file a petition with the U.S Tax Court.

If you don’t agree with the changes you have the right to challenge the increase in tax by filing a petition with the U.S. Tax Court. You have 90 days (150 if the notice was addressed outside the United States) to file the petition. The Court can’t consider your case if the petition is filed late. You can download a petition form and rules from www.ustaxcourt.gov or contact:

You may want to

Send us the name, address and taxpayer identification number of the other party that received the income if it isn't yours.

Notify the payers to correct their records to show the name and taxpayer identification number of the person or business who actually received the income, so that future reports to us are accurate.

Answers to Common Questions

Is this a Bill?
No. It tells you of the IRS’s intention to assess a tax deficiency. It isn't an assessment of tax nor does it require you to make immediate payment. We haven’t charged any additional tax at this time.

Should I call with my response or mail it in?
If you want us to consider additional information, please contact us immediately. Our consideration won't extend the deadline to file a petition with the U.S Tax Court.

If you have a simple response, such as directing us to a specific line on your original return where you reported the income, you can call a Customer Service Representative and provide the information. A toll-free number is listed in the top right hand corner of the notice.

A written response may be required if the issue is more involved, especially if you disagree with some of the proposed changes. You may want to mail copies of payer information documents such as Form(s) 1099 or Schedule(s) K-1. Include any other letters or documents that support your position. You should submit a written statement to fully explain any unusual tax situations.

If you choose to petition the United States Tax Court, the application must be submitted in writing.

Why did it take you so long to contact us about this?
Tax years generally end on Dec. 31, but we don't receive information from banks, businesses, and other payers until much later. Once we receive all the tax returns and payer information, we compare the information you reported with the information third party payers provided to us. It can take 8 months or more to complete this review.

I need more time to find my records and go through them all. Will you allow me additional time to respond?
No. The time you have to petition the United States Tax Court can't be extended. It’s important that you respond to the Statutory Notice of Deficiency or petition the United States Tax Court (if you choose to) by the due date shown on the notice. If you don’t, we’ll assume the proposed changes are correct and assess the additional deficiency.

Do I have to pay the interest? Can you remove it?
The law requires us to charge interest on any tax that isn't paid by the return due date (Internal Revenue Code Section 6601).

The law doesn't permit us to reduce or remove interest for reasonable cause. However, in limited circumstances, we may waive penalties. If you believe you qualify for penalty removal, you should include related information in your response.

What should I do to avoid problems like this in the future?
Keep accurate payment information from banks and other payers to verify you've received all payment information for filing your return. Review the documents to be sure they show your most current address. Take the following actions when filing your tax return to avoid similar issues in the future:

Report specific income type on the correct line on the Form 1120, U.S. Corporation Income Tax Return. For example, rental income should be claimed on Form 1120, line 6 (Gross Rents). For additional information, please see the reporting instructions for Form 1120.

If you report income on a line not traditionally reserved for that type of income, provide a statement indicating where the income was reported. For example, your business is related to investment activity and you're reporting all interest income (including amounts reported to the IRS on Form 1099-INT, Interest Income) with your gross receipts on Form 1120, line 1.

Always attach a statement identifying the source of the amount reported on Form 1120, line 10 (Other Income).

Provide an attached statement explaining your percentage of gross proceeds (ex; reported to us on Form 1099-MISC) that you would be liable to claim on your tax return.

Generally, if you receive a Form 1099 for amounts that actually belong to another person, you are considered a nominee recipient. You must file a Form 1099 with the IRS (the same type of Form 1099 you received) for each of the other owners showing the amounts applicable to each.

The Amend Taxes 2010

Amend taxes 2010 13. Amend taxes 2010 Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. Amend taxes 2010 Wage limit. Amend taxes 2010 Federal Income Tax WithholdingNew Form W-4 for 2014. Amend taxes 2010 Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Amend taxes 2010 Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Amend taxes 2010 The employee tax rate for social security is 6. Amend taxes 2010 2%. Amend taxes 2010 Previously, the employee tax rate for social security was 4. Amend taxes 2010 2%. Amend taxes 2010 The employer tax rate for social security remains unchanged at 6. Amend taxes 2010 2%. Amend taxes 2010 The social security wage base limit is $113,700. Amend taxes 2010 The Medicare tax rate is 1. Amend taxes 2010 45% each for the employee and employer, unchanged from 2012. Amend taxes 2010 There is no wage base limit for Medicare tax. Amend taxes 2010 Additional Medicare Tax. Amend taxes 2010 In addition to withholding Medicare tax at 1. Amend taxes 2010 45%, you must withhold a 0. Amend taxes 2010 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Amend taxes 2010 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Amend taxes 2010 Additional Medicare Tax is only imposed on the employee. Amend taxes 2010 There is no employer share of Additional Medicare Tax. Amend taxes 2010 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Amend taxes 2010 For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Amend taxes 2010 For more information on Additional Medicare Tax, visit IRS. Amend taxes 2010 gov and enter “Additional Medicare Tax” in the search box. Amend taxes 2010 Leave-based donation programs to aid victims of Hurricane Sandy. Amend taxes 2010 Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Amend taxes 2010 The donated leave will not be included in the income or wages of the employee. Amend taxes 2010 The employer may deduct the cash payments as business expenses or charitable contributions. Amend taxes 2010 For more information, see Notice 2012-69, 2012-51 I. Amend taxes 2010 R. Amend taxes 2010 B. Amend taxes 2010 712, available at www. Amend taxes 2010 irs. Amend taxes 2010 gov/irb/2012-51_IRB/ar09. Amend taxes 2010 html. Amend taxes 2010 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Amend taxes 2010 The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Amend taxes 2010 Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Amend taxes 2010 Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Amend taxes 2010 For more information, visit IRS. Amend taxes 2010 gov and enter “work opportunity credit” in the search box. Amend taxes 2010 What's New for 2014 Social security and Medicare tax for 2014. Amend taxes 2010 The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Amend taxes 2010 The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Amend taxes 2010 There is no limit on the amount of wages subject to Medicare tax. Amend taxes 2010 Reminders Additional employment tax information for farmers. Amend taxes 2010 See Publication 51 (Circular A) for more detailed guidance on employment taxes. Amend taxes 2010 For the latest information about employment tax developments impacting farmers, go to www. Amend taxes 2010 irs. Amend taxes 2010 gov/pub51. Amend taxes 2010 Correcting a previously filed Form 943. Amend taxes 2010 If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Amend taxes 2010 Form 943-X is filed separately from Form 943. Amend taxes 2010 For more information on correcting Form 943, see the Instructions for Form 943-X. Amend taxes 2010 Federal tax deposits must be made by electronic funds transfer. Amend taxes 2010 You must use electronic funds transfer to make all federal tax deposits. Amend taxes 2010 Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Amend taxes 2010 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Amend taxes 2010 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Amend taxes 2010 EFTPS is a free service provided by the Department of Treasury. Amend taxes 2010 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Amend taxes 2010 For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Amend taxes 2010 To get more information about EFTPS or to enroll in EFTPS, visit www. Amend taxes 2010 eftps. Amend taxes 2010 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Amend taxes 2010 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Amend taxes 2010 Important Dates for 2014 You should take the action indicated by the dates listed. Amend taxes 2010 See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. Amend taxes 2010 Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. Amend taxes 2010 For these dates, see Publication 509, Tax Calendars (For use in 2014). Amend taxes 2010 Note. Amend taxes 2010 If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Amend taxes 2010 A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. Amend taxes 2010 For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Amend taxes 2010 S. Amend taxes 2010 Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. Amend taxes 2010 See Private delivery services in Publication 51 (Circular A). Amend taxes 2010 Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. Amend taxes 2010 Statewide holidays no longer apply. Amend taxes 2010 For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). Amend taxes 2010 Fiscal year taxpayers. Amend taxes 2010 The due dates listed below apply whether you use a calendar or a fiscal year. Amend taxes 2010 By January 31. Amend taxes 2010 File Form 943 with the IRS. Amend taxes 2010 If you deposited all Form 943 taxes when due, you have 10 additional days to file. Amend taxes 2010 Furnish each employee with a completed Form W-2, Wage and Tax Statement. Amend taxes 2010 Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Amend taxes 2010 File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Amend taxes 2010 If you deposited all the FUTA tax when due, you have 10 additional days to file. Amend taxes 2010 File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. Amend taxes 2010 If you deposited all Form 945 taxes when due, you have 10 additional days to file. Amend taxes 2010 By February 15. Amend taxes 2010 Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. Amend taxes 2010 On February 16. Amend taxes 2010 Any Form W-4 claiming exemption from withholding for the previous year has now expired. Amend taxes 2010 Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Amend taxes 2010 If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Amend taxes 2010 If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Amend taxes 2010 By February 28. Amend taxes 2010 File paper Forms 1099 and 1096. Amend taxes 2010 File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Amend taxes 2010 S. Amend taxes 2010 Information Returns, with the IRS. Amend taxes 2010 For electronically filed returns, see By March 31 below. Amend taxes 2010 File paper Forms W-2 and W-3. Amend taxes 2010 File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). Amend taxes 2010 For electronically filed returns, see By March 31 below. Amend taxes 2010 By March 31. Amend taxes 2010 File electronic Forms W-2 and 1099. Amend taxes 2010 File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Amend taxes 2010 For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Amend taxes 2010 socialsecurity. Amend taxes 2010 gov/employer. Amend taxes 2010 For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Amend taxes 2010 By April 30, July 31, October 31, and January 31. Amend taxes 2010 Deposit FUTA taxes. Amend taxes 2010 Deposit FUTA tax due if it is more than $500. Amend taxes 2010 Before December 1. Amend taxes 2010 Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Amend taxes 2010 Introduction You are generally required to withhold federal income tax from the wages of your employees. Amend taxes 2010 You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). Amend taxes 2010 You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Amend taxes 2010 This chapter includes information about these taxes. Amend taxes 2010 You must also pay self-employment tax on your net earnings from farming. Amend taxes 2010 See chapter 12 for information on self-employment tax. Amend taxes 2010 Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. Amend taxes 2010 Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. Amend taxes 2010 Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Amend taxes 2010 Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Amend taxes 2010 Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Amend taxes 2010 Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Amend taxes 2010 Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). Amend taxes 2010 Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Amend taxes 2010 For more information, see Publication 51 (Circular A). Amend taxes 2010 Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Amend taxes 2010 This is so even when you give the employee freedom of action. Amend taxes 2010 What matters is that you have the right to control the details of how the services are performed. Amend taxes 2010 You are responsible for withholding and paying employment taxes for your employees. Amend taxes 2010 You are also required to file employment tax returns. Amend taxes 2010 These requirements do not apply to amounts that you pay to independent contractors. Amend taxes 2010 See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Amend taxes 2010 If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Amend taxes 2010 Special rules apply to crew leaders. Amend taxes 2010 See Crew Leaders , later. Amend taxes 2010 Employer identification number (EIN). Amend taxes 2010 If you have employees, you must have an EIN. Amend taxes 2010 If you do not have an EIN, you may apply for one online. Amend taxes 2010 Go to IRS. Amend taxes 2010 gov and click on the Apply for an EIN Online link under Tools. Amend taxes 2010 You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Amend taxes 2010 The hours of operation for both numbers are Monday–Friday form 7:00 a. Amend taxes 2010 m. Amend taxes 2010 –7:00 p. Amend taxes 2010 m. Amend taxes 2010 local time (Alaska and Hawaii follow Pacific time). Amend taxes 2010 You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Amend taxes 2010 Employee's social security number (SSN). Amend taxes 2010 An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). Amend taxes 2010 Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Amend taxes 2010 It is also available from the SSA's website at www. Amend taxes 2010 socialsecurity. Amend taxes 2010 gov. Amend taxes 2010 The employee must furnish evidence of age, identity, and U. Amend taxes 2010 S. Amend taxes 2010 citizenship or lawful immigration status permitting employment with the Form SS-5. Amend taxes 2010 An employee who is age 18 or older must appear in person with this evidence at an SSA office. Amend taxes 2010 Form I-9. Amend taxes 2010 You must verify that each new employee is legally eligible to work in the United States. Amend taxes 2010 This includes completing the Form I-9, Employment Eligibility Verification. Amend taxes 2010 Form I-9 is available from the U. Amend taxes 2010 S. Amend taxes 2010 Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Amend taxes 2010 Form I-9 is also available from the USCIS website at www. Amend taxes 2010 uscis. Amend taxes 2010 gov. Amend taxes 2010 You can also contact the USCIS at 1-800-375-5283 for more information. Amend taxes 2010 New hire reporting. Amend taxes 2010 You are required to report any new employee to a designated state new hire registry. Amend taxes 2010 Many states accept a copy of Form W-4 with employer information added. Amend taxes 2010 Visit the Office of Child Support Enforcement website at www. Amend taxes 2010 acf. Amend taxes 2010 hhs. Amend taxes 2010 gov/programs/cse/newhire for more information. Amend taxes 2010 Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Amend taxes 2010 However, certain exemptions may apply to wages paid to your child, spouse, or parent. Amend taxes 2010 Exemptions for your child. Amend taxes 2010 Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. Amend taxes 2010 However, see Nonexempt services of a child or spouse , later. Amend taxes 2010 Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. Amend taxes 2010 Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. Amend taxes 2010 Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Amend taxes 2010 Exemptions for your spouse. Amend taxes 2010 Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. Amend taxes 2010 Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. Amend taxes 2010 Nonexempt services of a child or spouse. Amend taxes 2010 Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. Amend taxes 2010 A corporation, even if it is controlled by you. Amend taxes 2010 A partnership, even if you are a partner. Amend taxes 2010 This does not apply to wages paid to your child if each partner is a parent of the child. Amend taxes 2010 An estate or trust, even if it is the estate of a deceased parent. Amend taxes 2010 In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Amend taxes 2010 Exemptions for your parent. Amend taxes 2010 Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. Amend taxes 2010 Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. Amend taxes 2010 You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. Amend taxes 2010 You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Amend taxes 2010 Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Amend taxes 2010 Qualified joint venture. Amend taxes 2010 If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. Amend taxes 2010 For more information about qualified joint ventures, see chapter 12. Amend taxes 2010 Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Amend taxes 2010 Social security and Medicare taxes. Amend taxes 2010 For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Amend taxes 2010 The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Amend taxes 2010 The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. Amend taxes 2010 Federal income tax withholding. Amend taxes 2010 If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. Amend taxes 2010 Federal unemployment (FUTA) tax. Amend taxes 2010 For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. Amend taxes 2010 The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Amend taxes 2010 Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Amend taxes 2010 The farmer is the employer of workers furnished by a crew leader in all other situations. Amend taxes 2010 In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. Amend taxes 2010 For example, some farmers employ individuals to recruit farmworkers exclusively for them. Amend taxes 2010 Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. Amend taxes 2010 The farmer is the employer in these cases. Amend taxes 2010 For information about common-law employees, see section 1 of Publication 15-A. Amend taxes 2010 For information about crew leaders, see the Department of Labor website at www. Amend taxes 2010 dol. Amend taxes 2010 gov/whd/regs/compliance/whdfs49. Amend taxes 2010 htm. Amend taxes 2010 Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. Amend taxes 2010 You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). Amend taxes 2010 The $150 test applies separately to each farmworker that you employ. Amend taxes 2010 If you employ a family of workers, each member is treated separately. Amend taxes 2010 Do not count wages paid by other employers. Amend taxes 2010 You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Amend taxes 2010 If the $2,500 test for the group is not met, the $150 test for an employee still applies. Amend taxes 2010 Exceptions. Amend taxes 2010 Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. Amend taxes 2010 However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Amend taxes 2010 A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. Amend taxes 2010 See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Amend taxes 2010 Religious exemption. Amend taxes 2010 An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Amend taxes 2010 This exemption is available only if both the employee and the employer are members of the group or division. Amend taxes 2010 For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Amend taxes 2010 Cash wages. Amend taxes 2010 Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Amend taxes 2010 Cash wages include checks, money orders, and any kind of money or cash. Amend taxes 2010 Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Amend taxes 2010 Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Amend taxes 2010 For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Amend taxes 2010 socialsecurity. Amend taxes 2010 gov. Amend taxes 2010 Noncash wages. Amend taxes 2010 Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Amend taxes 2010 Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Amend taxes 2010 However, they are subject to these taxes if the substance of the transaction is a cash payment. Amend taxes 2010 For information on lodging provided as a condition of employment, see Publication 15-B. Amend taxes 2010 Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Amend taxes 2010 Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Amend taxes 2010 Tax rates and social security wage limit. Amend taxes 2010 For 2013, the employer and the employee will pay the following taxes. Amend taxes 2010 The employer and employee each pay 6. Amend taxes 2010 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Amend taxes 2010 The employer and employee each pay 1. Amend taxes 2010 45% of cash wages for Medicare tax (hospital insurance). Amend taxes 2010 The employee pays 0. Amend taxes 2010 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Amend taxes 2010 Wage limit. Amend taxes 2010 The limit on wages subject to the social security tax for 2013 is $113,700. Amend taxes 2010 There is no limit on wages subject to the Medicare tax. Amend taxes 2010 All covered wages are subject to the Medicare tax. Amend taxes 2010 Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Amend taxes 2010 Paying employee's share. Amend taxes 2010 If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. Amend taxes 2010 It is additional income to the employee. Amend taxes 2010 You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. Amend taxes 2010 Example. Amend taxes 2010 Jane operates a small family fruit farm. Amend taxes 2010 She employs day laborers in the picking season to enable her to timely get her crop to market. Amend taxes 2010 She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Amend taxes 2010 When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). Amend taxes 2010 For 2013, Jane paid Mary $1,000 during the year. Amend taxes 2010 Susan enters $1,076. Amend taxes 2010 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Amend taxes 2010 50 social security and Medicare taxes paid for Mary). Amend taxes 2010 She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Amend taxes 2010 Additional Medicare Tax. Amend taxes 2010 In addition to withholding Medicare tax at 1. Amend taxes 2010 45%, you must withhold a 0. Amend taxes 2010 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Amend taxes 2010 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Amend taxes 2010 Additional Medicare Tax is only imposed on the employee. Amend taxes 2010 There is no employer share of Additional Medicare Tax. Amend taxes 2010 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Amend taxes 2010 For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). Amend taxes 2010 For more information on Additional Medicare Tax, visit IRS. Amend taxes 2010 gov and enter “Additional Medicare Tax” in the search box. Amend taxes 2010 Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Amend taxes 2010 Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Amend taxes 2010 The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Amend taxes 2010 Form W-4. Amend taxes 2010 Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. Amend taxes 2010 In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. Amend taxes 2010 An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Amend taxes 2010 Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. Amend taxes 2010 You should give each new employee a Form W-4 as soon as you hire the employee. Amend taxes 2010 For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Amend taxes 2010 Have the employee complete and return the form to you before the first payday. Amend taxes 2010 If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. Amend taxes 2010 New Form W-4 for 2014. Amend taxes 2010 You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Amend taxes 2010 Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. Amend taxes 2010 You cannot accept substitute Forms W-4 developed by employees. Amend taxes 2010 How to figure withholding. Amend taxes 2010 You can use one of several methods to determine the amount to withhold. Amend taxes 2010 The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Amend taxes 2010 Publication 51 (Circular A) also contains additional information about federal income tax withholding. Amend taxes 2010 Nonemployee compensation. Amend taxes 2010 Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Amend taxes 2010 However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Amend taxes 2010 For more information, see the Instructions for Form 1099-MISC. Amend taxes 2010 Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. Amend taxes 2010 However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Amend taxes 2010 You meet the notification requirement by giving each employee any of the following. Amend taxes 2010 Form W-2, which contains EIC notification on the back of Copy B. Amend taxes 2010 A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Amend taxes 2010 Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Amend taxes 2010 Your own written statement with the exact wording of Notice 797. Amend taxes 2010 For more information, see Publication 51 (Circular A). Amend taxes 2010 Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. Amend taxes 2010 You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Amend taxes 2010 If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Amend taxes 2010 You must also pay the employer's share of social security and Medicare taxes. Amend taxes 2010 There is no employer share of Additional Medicare Tax. Amend taxes 2010 Form 943. Amend taxes 2010 Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Amend taxes 2010 Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). Amend taxes 2010 Deposits. Amend taxes 2010 Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Amend taxes 2010 However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. Amend taxes 2010 For more information on deposit rules, see Publication 51 (Circular A). Amend taxes 2010 Electronic deposit requirement. Amend taxes 2010 You must use electronic funds transfer to make all federal tax deposits. Amend taxes 2010 Generally, electronic funds transfers are made using EFTPS. Amend taxes 2010 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Amend taxes 2010 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Amend taxes 2010 EFTPS is a free service provided by the Department of Treasury. Amend taxes 2010 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Amend taxes 2010 For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Amend taxes 2010 To get more information about EFTPS or to enroll in EFTPS, visit www. Amend taxes 2010 eftps. Amend taxes 2010 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Amend taxes 2010 Additional information about EFTPS is also available in Publication 966. Amend taxes 2010 Form W-2. Amend taxes 2010 By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. Amend taxes 2010 However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. Amend taxes 2010 The date the employee requests the form. Amend taxes 2010 The date you make your final payment of wages to the employee. Amend taxes 2010 Compensation paid to H-2A visa holders. Amend taxes 2010 Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2. Amend taxes 2010 Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Amend taxes 2010 An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Amend taxes 2010 In this case, the worker must give the employer a completed Form W-4. Amend taxes 2010 Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Amend taxes 2010 These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Amend taxes 2010 For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Amend taxes 2010 Trust fund recovery penalty. Amend taxes 2010 If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. Amend taxes 2010 A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Amend taxes 2010 A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Amend taxes 2010 Willfully means voluntarily, consciously, and intentionally. Amend taxes 2010 Paying other expenses of the business instead of the taxes due is acting willfully. Amend taxes 2010 Consequences of treating an employee as an independent contractor. Amend taxes 2010 If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. Amend taxes 2010 See Publication 15-A for more information. Amend taxes 2010 Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Amend taxes 2010 You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Amend taxes 2010 You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. Amend taxes 2010 These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Amend taxes 2010 See Family Employees , earlier. Amend taxes 2010 Alien farmworkers. Amend taxes 2010 Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. Amend taxes 2010 However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Amend taxes 2010 Commodity wages. Amend taxes 2010 Payments in kind for farm labor are not cash wages. Amend taxes 2010 Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Amend taxes 2010 Tax rate and credit. Amend taxes 2010 The gross FUTA tax rate is 6. Amend taxes 2010 0% of the first $7,000 cash wages you pay to each employee during the year. Amend taxes 2010 However, you are given a credit of up to 5. Amend taxes 2010 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Amend taxes 2010 If your state tax rate (experience rate) is less than 5. Amend taxes 2010 4%, you may still be allowed the full 5. Amend taxes 2010 4% credit. Amend taxes 2010 If you do not pay the state tax, you cannot take the credit. Amend taxes 2010 If you are exempt from state unemployment tax for any reason, the full 6. Amend taxes 2010 0% rate applies. Amend taxes 2010 See the Instructions for Form 940 for additional information. Amend taxes 2010 More information. Amend taxes 2010 For more information on FUTA tax, see Publication 51 (Circular A). Amend taxes 2010 Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Amend taxes 2010 It must not be collected or deducted from the wages of your employees. Amend taxes 2010 Form 940. Amend taxes 2010 Report FUTA tax on Form 940. Amend taxes 2010 The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). Amend taxes 2010 Deposits. Amend taxes 2010 If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. Amend taxes 2010 If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Amend taxes 2010 You can add it to the tax for the next quarter. Amend taxes 2010 If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Amend taxes 2010 If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. Amend taxes 2010 Electronic deposit requirement. Amend taxes 2010 You must use electronic funds transfer to make all federal tax deposits. Amend taxes 2010 Generally, electronic funds transfers are made using EFTPS. Amend taxes 2010 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Amend taxes 2010 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Amend taxes 2010 EFTPS is a free service provided by the Department of Treasury. Amend taxes 2010 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Amend taxes 2010 For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Amend taxes 2010 To get more information about EFTPS or to enroll in EFTPS, visit www. Amend taxes 2010 eftps. Amend taxes 2010 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Amend taxes 2010 Additional information about EFTPS is also available in Publication 966. Amend taxes 2010 Prev Up Next Home More Online Publications